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MBA硕士范文_M银行内部审计部门绩效考核体系研究(62页).rar

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更新时间:2018/10/13(发布于广东)

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文本描述
摘 要
M 银行成立于上世纪 50 年代,是一家伴随着新中国发展的大型国有商业银行。
经过多次分拆、重建、剥离、重组,M 银行现已成为我国金融体系重要的组成部门。
2010 年,M 银行完成了上海、香港两地同时上市工作,现已成为一家集银行、保险、
证券、投资业务于一体的大型国际现代化金融商业集团。为了进一步完善公司治理
架构,深化公司股份制改革进程,M 银行打破原有监管模式,建立了一高更为先进、
更为独立、更为有效的新型内部审计架构,即由董事会直接领导的现代化内部审计
体制。改革后的内部审计部门在财务、行政、人事等方面,完全独立于经营管理层,
工作重点有过去单纯的合规检查向风险审计、管理审计、绩效审计并重的方向发展,
关心董事会所关心的问题,从董事会及高级管理层的视角俯视及审视全行业务发展,
并就发现问题直接向董事会报告,以自身提供的保值、增值作用,有力的促进了公
司整体战略的实现、从而从整体上保证了 M 银行向着健康、有效发展的目标迈进。
本文就 M 银行内部审计部门绩效管理工作进行了深入的研究,揭示了现有绩效
考核体系存在考核重点不够突出、评价标准过于主观、可操作性不强、考核结果过
于接近等问题。通过原因分析,本文一方面从绩效考核体系的导向性方面指出现有
绩效考核体系缺乏与公司整体战略协同作用的问题,另一方面从绩效考核操作层面
指出现有绩效考核实施流程不规范的问题,并由此指出 M 银行需要建立一套考核导
向明确、评价标准清晰的绩效考核体系。通过综合运用平衡记分卡、关键绩效指标
法、关键行为指标法以及 360 度评测,本文重新设计 M 银行绩效考核体系,并从组
织层面、工作责任体系、制度保障体系、考核流程应注意的问题等方面,提出建议
如:一是要取得组织内部高层领导的支持,二是要明确分工,建立工作责任体系,
三是考核工作要以制度规定为保障,四是确保执行环节不打折扣,五是绩效考核体
系也要不断的修正、完善。
关键词:绩效考核 关键绩效指标 关键行为指标 平衡计分卡 AHP 分析法
ABSTRACT
M Bank, founded in the 1950s, is the one associated with the development of new
China's large state-owned commercial banks. After several spin-off, rebuilt, stripped,
restructuring, M Bank has now become an important component of China's financial
system department. 2010 M Bank completed two places at the same time in Shanghai,
Hong Kong listed, has now become a collection of banking, insurance, securities,
investment business in one of the large international modern financial and commercial
Group. In order to further improve the corporate governance structure, deepen the reform
process of the joint-stock company, M Bank to break the existing regulatory model, one
high and more advanced, more independent, more effective new internal audit framework
that led directly by the Board within the modern audit system. After the reform of the
internal audit department in terms of financial, administrative, personnel, completely
independent of the operating management, the focus past mere compliance checks to risk
audit, management audit, performance audit of both the direction of development,
concerned about the concern of the Board viewed from the perspective of the board of
directors and senior management and examine the development of the Bank's business,
and found the problem to report directly to the Board of Directors, to provide their own to
preserve and increase the value-added role, effectively promote the realization of the
company's overall strategy, and thus the overall M Bank toward healthy and effective
development goal.
M bank's internal audit department performance management will conduct in-depth
research to reveal the existing performance appraisal system exists not prominent
assessment focused too subjective evaluation criteria, operability is not strong, the
examination results are too close to other issues, and to analyze the causes of the
problems pointed out M banks need to establish a clear direction, a clear evaluation
criteria assessment performance appraisal system. Through the integrated use of the
balanced scorecard key performance indicators, key behavioral indicators law as well as
360-degree evaluation redesigned M Bank performance appraisal system, and from the
organizational level, work responsibility system, system security system, the assessment
process should be noted proposed concrete and effective measures and recommendations.
KEY WORDS:Performance appraisal KPI KCI BSC AHP